Course work

by discipline:

"Organization of production at mechanical engineering enterprises"

Subject:

“Mastering the production of new products »

Introduction

The creation of new types of products is carried out in the process of pre-production, which is carried out outside the framework of the production process.

The pre-production process is a special type of activity that combines the development of scientific and technical information with its transformation into a material object - a new product.

The preparation process is divided into the following works: research, design, technological, production, economic.

Engineering works (research, technical and organizational developments) are the main ones for the preparatory stage.

The next stage is the process of manufacturing and testing prototypes, prototypes and series of machines. These are called experimental manufacturing processes.

The effectiveness of the process of updating manufactured products at machine-building enterprises is largely determined by the correctness and rationality of the chosen method of transition to the production of new products. The nature of product renewal depends on a number of factors:

Resources available to the enterprise that can be used to organize the development of new products (capital investments and their materialization in the form of production facilities, equipment, technological equipment, as well as human resources);

Differences in the degree of progressiveness of products being developed and those being discontinued;

The degree of preparedness of the enterprise for the development of new products (completeness and quality of technical documentation, degree of readiness of technological equipment and equipment, level of personnel qualifications, availability of additional production facilities, etc.);

Design and technological features of products;

Type of production;

Demand for products produced by the enterprise;

Level of unification of products being developed and discontinued.

The methods of transition to the production of new products used in mechanical engineering differ, first of all, in the degree to which the production time of the replaced and mastered models coincides (or the presence of a break between the end of the production of the replaced and the beginning of the production of the mastered model), as well as the ratio of the rate of decline in the output of the discontinued model and the rate of increase in output mastered products. However, with all the variety of options for the processes of updating mechanical engineering products, determined by the various manifestations of the factors listed above, it is possible to identify characteristic methods of transition to new products: sequential, parallel and parallel-sequential.

The sequential transition method is characterized by the fact that the production of new products begins after the complete cessation of production of discontinued products

The continuous-sequential option is characterized by the fact that the production of the product being mastered begins immediately after the cessation of production of the product being discontinued. Organization of development using this option is much more difficult from an organizational and technological point of view. A high degree of completeness of work on technological preparation for the production of a new product before the start of its development is required.

The parallel method is characterized by the gradual replacement of discontinued products with newly introduced ones. In this case, simultaneously with the reduction in production volumes of the “old” model, there is an increase in the production of the “new” model. The length of time for combining varies. This method is most often used in mechanical engineering, both mass and serial. Its main advantage in comparison with the sequential method is that it is possible to significantly reduce (and in some cases completely eliminate) losses in the total output during the development period.

In mass production, a parallel-staged version of the parallel method is used. It is characterized by the fact that the process of updating manufactured products is carried out in several stages, during which the production of transitional models is mastered, differing from the previous model in the design of individual units and components. At each stage, it is not the final product of the enterprise that is updated, but only its individual components.

The parallel-sequential transition method is quite widely used in mass production when developing new products that are significantly different in design from those being removed. At the same time, the enterprise creates additional capacities (sites, workshops), where the development of a new product begins - technological processes are worked out, personnel are trained, and the production of products to be replaced is organized. After the completion of the initial development period, the main production continues to produce products to be replaced. After the completion of the initial development period, a short-term stop occurs, both in the main production and in additional areas, during which the equipment is redesigned. In this case, the equipment of additional sections is transferred to the main production workshops. Upon completion of work in these workshops, the production of new products is organized.

The disadvantage of this method is the obvious losses in the total output during the production stop and at the beginning of the subsequent period of mastering the new product in the workshops. However, carrying out the initial stages of development in additional (temporary) areas allows later, when launching production, to ensure high rates of increase in the production of a new product.

1. Organization of development of production of new products

1.1 Characteristics of the production development process

Production development is the initial period of industrial production of new products, during which the achievement of the planned design technical and economic indicators is ensured (primarily the design output of new products per unit of time and the design labor intensity and unit cost of production corresponding to this output). Isolating this period is advisable only for conditions of mass and serial types of production, which are characterized by stability in the range of products produced by the enterprise for a certain time; in single production there is practically no development period, since the updating of the nomenclature is associated with the release of each new single product or small batch.

During the development period, the design and technical refinement of the new product and the adaptation of the production itself to the production of new products continue. Therefore, one of the characteristic features of this period is the dynamism of technical and economic indicators of production.

During this period, a significant number of design and technological changes occur, which not only require adjustments to the technical documentation, but also changes to already mastered technological operations, technological equipment, and sometimes processes in general.

Making changes leads to a longer development period and higher costs. During the period of mastery, many workers, especially those employed in the main workshops of mass production enterprises, have to re-master technological operations, serviced equipment, technological equipment, i.e. acquire professional skills in changing production and technical conditions.

It takes some time to develop rational work practices.

In addition, the main characteristics of the development process - the duration of this period, the dynamism of costs - largely depend on the enterprise’s preparedness to ensure extensive serial or mass production. With a high degree of readiness of special equipment and accessories for the start of full-scale production, it is possible to significantly reduce the development period and ensure a slight excess of the labor intensity of the first industrial products in comparison with the design labor intensity.

If the level of technological equipment at the beginning of development does not correspond significantly to the level that is provided for ensuring the design production of products, the development period is delayed, and there is a significant excess in the labor intensity and cost of products in the first years of production in comparison with the design indicators. A high level of readiness of fixed assets for the start of production requires significant capital investments, which in some cases may be excessively large. There is also a risk of abandoning some part of the technological equipment due to the intensive flow of design changes during the equipment period. Therefore, for certain types of products, depending on the types of production, optimal volumes of equipment are usually established at the beginning of the development period.

1.2 Organizational and planned preparation of production

Organizing the production of new products requires not only the creation of new technological processes and changes in production technology, but also changes in the forms and methods of organizing labor and production, and changes in the structure of personnel.

Organizational preparation of production is a complex of works and processes aimed at developing a project for organizing in time and space the production process of manufacturing a new product, a system for organizing and remunerating labor, a logistics system, and a regulatory framework for in-plant planning for products being put into production for the first time.

The development of new products is an integral stage of production preparation, during which the adjustment and development of designed technological processes, forms of production organization, achievement of the planned volume of production, achievement of the planned technical and economic indicators of products are carried out.

In modern conditions, production preparation involves the participation of departments of mechanical engineering enterprises in the introduction of new products in the field of operation. Manufacturing enterprises not only supply products, but also carry out preparation of product consumption and post-production services.

The consumer enterprise should be convinced of the effectiveness of new products and helped to organize its correct use and disposal. These tasks can best be performed by an enterprise that has created a new product, so it is necessary to prepare for the sale of products, services and the use of products by the consumer.

Carrying out the preparation of production requires solving a number of problems: ensuring scientific, technical and production integration of work to create an organizational structure; development of special planning and management methods.

Pre-production planning.

Correct coordination of design, technological and organizational solutions throughout the entire pre-production period.

Planning tasks include the following:

Determination of deadlines for completion of development, guaranteeing the implementation of the plan within the deadlines;

Determination of scope of work;

Maintaining costs within plan.

The implementation of tasks is carried out in plans. The implementation of the planned plans for the technical preparation of production is ensured by: a rational organizational structure of the bodies involved in the technical preparation of production; planning system; regulatory framework.

The structure of technical production preparation bodies depends on the complexity of the tasks being solved, and therefore can be changed by the corresponding order of the head of the organization.

The planning system consists of three stages:

1) enlarged planning - a thematic plan for the future (work order);

2) clarification of the thematic plan, its detailing (coordination and coordination of work with individual performers);

3) operational planning and management (clarification of work for the calendar year and segments of the year).

The choice and use of standards, consolidated or differentiated, depends on the planning stage. The most accurate standards should be at the operational planning stage.

Regulatory basis for planning work on technical preparation of production:

· selection of planning and accounting units by stages of technical preparation of production (set of documentation, layouts, parts, technical processes, etc.);

· standards of quantitative relationships that allow you to establish the amount of work to complete either a stage, or a stage of work, or for a specific job;

· labor intensity standards for a station, stage or type of work. Such standards have been developed by industry institutes and are recommended as standard;

· cycle time standards for a station, stage or type of work on technical preparation of production.

Based on scientific and technical forecasts and target programs for the development of a certain area of ​​new technology, taking into account the development plans of the industry and the enterprise, calendar plans and schedules for the preparation and development of new types of products are developed.

For these purposes, various forms and methods of scheduling are currently used and matrix, linear and network schedules are constructed. Matrix forms of graphs are a table where the rows on the left side of the table indicate stages, stages, performers of work and planned results, and at the intersection of rows and columns they give the deadlines for the execution of a stage of a type of work for a specific object.

The use of line and network graphs is more widespread.

Linear use is when a small number of executions are involved in the development of an issue or problem and not many events are controlled, and network use is used in complex systems with a large number of performers and events.

A linear calendar schedule for technical preparation of production is usually constructed in such a way that the stages of design preparation of production are carried out sequentially, and technological and planned preparation - in parallel. This is due to the fact that each stage of design preparation for production must be completed with coordination and approval by the customer, and only after that the subsequent stage can be qualitatively developed.

Linear schedules for technical preparation of production have some disadvantages: difficulties in planning operations; inability to rearrange the schedule; unclearly regulated relationships between the performance of work by individual bodies and performers; the impossibility of a clear analysis and prediction of the further progress of work. These disadvantages have led to the use of networks, which have the following advantages:

· clear regulation of the scope of work, their consistent implementation and relationship between performers;

· visibility of the relationship between different events and work and the ability to quickly revise the schedule due to deviations from the planned lines;

· the ability to take into account the dynamics of development and the opinions of different specialists;

· use of probabilistic standards for solving a general problem.

Organization of development of production of new products

2.1 Task conditions

production new product labor intensity

The company plans to organize the production of a new product using its own and borrowed funds. Market research was carried out, which made it possible to focus on a certain value of the project price of the product Ts pr.i and to give a forecast of the expected project sales volume q np. It is expected to carry out a certain pricing policy in the production and sale of products, thereby influencing the expected sales volume in each year of production (the values ​​of the demand elasticity coefficient k 3 have been established, while the expected sales volume responds to price changes in the range ±∆ from the value of C pr.i ).

WHEN COMPLETING THE TASK YOU MUST:

1. Duration of the period of mastering the production of a new product – t OCB.

2. For each j-y year of product production:

a) the maximum possible annual output N max year. j ;

b) average labor intensity per unit of production T avg. j.

II . Using specified values ​​k e, and ∆, justify for each year of production the planned price Tspl and the expected planned sales volume qpl. j. For the planned production development option:

a) average annual cost per unit of production S cp. j.

b) the cost of the annual production volume S year. j ;

c) revenue from sales of products W year. j

d) profit from the production and sale of products P year. j ;

e) average annual number of main workers C cp. j ;

f) the wage fund of the main workers of the Federal Labor Department. j.

2) justify the tactics for repaying borrowed funds.

III . Rate economic feasibility of mastering the production of a new product. Suggest possible areas for using the profits received each year. Complete a summary table of the main indicators reflecting the planned option for mastering the production of a new product.

IV . Use graphical representation of calculated indicators in the form of diagrams and graphs.

Data used to complete the job.

1. The new product is expected to be produced within 5 years (t n = 5 years);

2. Design labor intensity of manufacturing a mastered product T osv = 120 n-h;

3. Average monthly output of established production (project output) N month = 60 items/month;

4. Capital costs to ensure project output (project capital costs) K pr = 2 million rubles;

5. The intensity of the reduction in labor intensity during the development period (exponent b) depends on the readiness coefficient k r and is calculated by the formula b = 0.6 – 0.5 k r ;

6. Data used in the aggregated calculation of the cost of manufacturing a product:

– costs for basic materials and components M = 565 rubles/piece;

– average hourly wage rate for main workers: 1 hour = 12 rubles/hour;

– additional salary of main workers α = 15%;

– single social tax β = 35.6%;

– shop indirect costs k c = 150%;

– general production costs k on = 30%;

– non-production costs k VP = 5%.

Specified by options:

1. The enterprise’s own capital investments at the start of production K c = 1.2 million rubles;

2. Possible bank loan for the development of production of the product K b =0.4 million rubles;

3. Loan repayment period t to p =4.0 years;

4. Interest rate for a loan RUB. 5%/year;

5. The coefficient of annual increase in the interest rate when the loan repayment period is exceeded k y =2.0;

6. Expected projected sales quantity by year of product production q np: 1 year – 300 pcs./year, 2 year – 500 pcs./year, 3 year – 950 pcs./year, 4 year – 1200 pcs./year, 5 year – 1000 pcs./year;

7. Labor intensity of manufacturing the first product (initial labor intensity) T n =400 n-hours;

8. Average monthly production of products for the development period N m ec = 32 pcs./month;

9. Increase in the cost of the product for each percentage of underutilized capacity k p =0.2,%;

10. Demand elasticity coefficient k e =3.0%;

11. Price change interval ∆=36% .

12. Design price of the product C pr.i = 7.6 thousand rubles.

2.2 Calculation part

1. Determination of initial capital costs:

Kn = Ks + Kb = 1.2+0.4 = 1.6 (million rubles)

K s – own capital investments;

K b – possible bank loan;

2. Determination of the availability factor of fixed assets:

K g = K n / K pr = 1.6/2.0 = 0.8

Kpr – project capital costs;

The value of the coefficient is quite high; this position of the enterprise will provide obvious benefits by reducing the development period, i.e. already at the beginning of the development period it will be possible to reach a level of production costs close to the design one.

3. Determination of the exponent b of the learning curve:

b = 0.6 – 0.5* K g = 0.6 – 0.5*0.8 = 0.2;

4. Determination of the serial number of a product of mastered production:

Tn – labor intensity of manufacturing the first product;

Т осв – design labor intensity of manufacturing a mastered product;

N rev = = 1372 (ed.)

5. Duration of the development period:

t otv = N osv / N months = 1372/32 = 43 (months) = 3.5 (years)

N m ec – average monthly production of products for the development period;

6. Determination of the total labor intensity of products manufactured during the development period:

T sum = (T n / (1-b)) · (N osv 1- b – 1) = (400 / 0.8) · (1372 0.8 – 1) = 161253 (n/hour)

7. Construction of a schedule for mastering production (Fig. 1).

Definition of segment OE:

OE = t otv · (1 – N months / N osv) = 43 · (1 – 32 / 60) = 20 (months) = 1.7 (years)

According to the schedule, the value of N months is determined, which is necessary to calculate the average monthly output in each year of the development period. As a result, the serial number of the product is established for each of these years. The data is summarized in the table:

8. Determination of the labor intensity of a product by year of development:

T sum1 = T n /1- b · (N osv max 1- b – 1) = 400 / 0.8 · (120 0.8 – 1) = 22500 (n-h)

T av1 = T sum1 / N osv = 22500 / 120 = 188 (n-h)

T sum2 = T n / 1-b · (N osv max 1- b) = 400 / 0.8 · (468 0.8 - 121 0.8) = 45000 (n-h)

T av2 = T sum2 / N av = 45000 / 348 = 129 (n-h)

T sum3 = T n / 1-b N osv max 1- b = 400 / 0.8 (1020 0.8 – 469 0.8) = 59000 (n-h)

T av3 = T sum3 / N osv = 59000 / 552 = 107 (n-h)

T sum4 = T n / 1-b N osv max 1- b = 400 / 0.8 (1717 0.8 – 1021 0.8) = 65860 (n-h)

T av4 = T sum4 / N osv = 65850 / 697 = 94 (n-h)

T sum4 = T n / 1-b N osv max 1- b = 400 / 0.8 (2437 0.8 – 1718 0.8) = 62500 (n-h)

T av4 = T sum4 / N osv = 62500 / 720 = 87 (n-h)

∑T sum =254850 (n-h)

9. Determining the error in calculating the total number of products planned for production during the development period (∂ 1) and the total labor intensity of these products (∂ 2):

∂ 1 = │((N osv – ∑N max year) / N osv) │ 100%

∂ 1 = │ ((1372–2437) / 1372) │ 100% = 77.6%

∂ 2 =│ ((T sum – ∑T sum) / T sum) │ 100%

∂ 2 = │ ((161253 – 254850) / 161253) │ 100% = 58%

10. Comparison of the maximum possible production output N max year and project sales volumes (Fig. 2). Formation of a plan for production and sales of products by year:

Rice. 2. Comparison of the maximum possible production output N max year and project sales volumes by year of production

Demand is favorable, twice the supply. It is possible to envisage a price increase of 36% (the maximum value for the task option), while the possible sales volume will decrease by 60%

q sales = = 120 ed;

N square year1 = 120 edition;

q pr.1 = 120 edition;

C pl.1 = 7.6 · 1.36 = 10.34 thousand rubles.

Demand is favorable. You can increase the price by ensuring a balance between supply and demand. An acceptable reduction in sales volume to the level of 350 products, i.e. · 100% = 30%.

This will happen when the price increases by = 15%

N square year1 = 348 edition;

q pr.1 = 348 edition;

C pl.1 = 7.6 · 1.15 = 8.74 thousand rubles.

Demand is favorable. An acceptable (equilibrium) reduction in sales volume to 552 products, i.e. for 398 pcs. (950–552), or by · 100% = 40%. The price will increase by = 20%.

N square year1 = 552 edition;

q pr.1 = 552 edition;

C pl.1 = 7.6 · 1.2 = 9.12 thousand rubles.

Demand is favorable. An acceptable (equilibrium) reduction in sales volume to 697 products, i.e. for 505 pcs., 100% = 40%,

The price will increase by = 20%.

N square year1 = 697 edition;

q pr.1 = 697 edition;

C pl.1 = 7.6 · 1.2 = 9.12 thousand rubles.

Demand is favorable. An acceptable (equilibrium) reduction in sales volume to 720 products, i.e. for 280 pcs., 100% = 28%,

The price will increase by = 14%.

N square year1 = 720 ed.;

q pr.1 = 720 ed.;

C pl.1 = 7.6 · 1.14 = 8.66 thousand rubles.

Planned production and sales program by year

11. Cost per unit of production, cost of annual production, sales revenue, profit by year of production.

Cost per unit of production in any period of time during the development period:

M– costs of basic materials and components, rub./ed.;

Lj– costs of the basic salary of the main workers, rub./ed.;

k ts, k op, k vn– shop floor, general production and non-production expenses, respectively, %;

α –

β - unified social tax, %.

Magnitude Lj, is calculated by the formula:

where 1 hour is the average hourly wage rate for main workers, rubles/hour.

Enterprise costs for manufacturing products in the jth year:

S year j = S avg. j * N year j

N year j – planned annual production volume in the jth year, pcs./year;

Revenue from product sales:

W year j = C pl j q pl j

Ts pl j – selling price of the product, rub./ed.;

q pl j – expected sales volume, edition/year;

Enterprise profit from production and sales of products in the jth year:

P year j = W year j – S year j

Required average annual number of main workers in the jth year:

F d – actual annual working time of one worker, h;

k in – average rate of fulfillment of standards;

Total wage fund for main workers in the jth year:

L j = 188 12 = 2256

S avg1 = = 8551 rub. = 8.6 thousand rubles.

S year1 = 8.6 *120 = 1032 thousand rubles.

W year1 = 10.34 * 120 = 1240 thousand rubles.

R year1 = 1240–1032 = 208 thousand rubles.

L 2 = 129 12 = 1548

S av2 = = 6053.6 rub. = 6.05 thousand rubles.

S year2 = 6.05 *348 = 2105.4 thousand rubles.

W year2 = 8.74* 348 = 3041 thousand rubles.

R year2 = 3041 – 2105.4 = 935.6 thousand rubles.

L 3 = 107 * 12 = 1284

S ср3 = = 6676.53 rub. = 6.7 thousand rubles.

S year3 = 6.7 * 552 = 3698.40 thousand rubles.

W year3 = 9.12 * 552 = 5034.24 thousand rubles.

R year3 = 5034.24 – 3698.40 = 1335.84 thousand rubles.

L 4 = 94 12 = 1128

S ср4 = = 4572.12 rub. = 4.5 thousand rubles.

S year4 = 4.5 * 697 = 3136.5 thousand rubles.

W year4 = 9.12 * 697 = 6356.64 thousand rubles.

R year4 = 6356.64 – 3136.5 = 3220.14 thousand rubles.

L 5 = 87 12 = 1044

S av5 = = 4275.8 rub. = 4.3 thousand rubles.

S year5 = 4.3 * 720 = 3096 thousand rubles.

W year5 = 8.66 * 720 = 6235.2 thousand rubles.

R year5 = 6235.2 – 3096 = 3139.2 thousand rubles.

12. Tactics for repaying borrowed funds.

Bank loan 400 thousand rubles, interest on the loan - 5%, can be paid based on the results of the first two years.

13. Average annual number of main workers by year of production.

14. Payroll fund for main workers.

α – additional salary of main workers, %;

=311328 rub. =311 thousand rubles.

conclusions

The lowest costs of the enterprise for the manufacture of products (cost price) in the 1st year (1032 thousand rubles). The highest costs of the enterprise for the manufacture of products (cost) in the 4th year (3967 thousand rubles).

The lowest revenue from product sales occurred in the 1st year (RUB 1,240 thousand). The highest revenue from product sales occurred in the 4th year (6356.64 thousand rubles), the highest profit of the enterprise from the production and sale of products in the 4th year (3220.14 thousand rubles). The lowest profit of the enterprise from the production and sale of products occurred in the 1st year (208 thousand rubles). The smallest required average annual number of main workers is in the 1st year (12 hours), the largest required average annual number of main workers is in the 4th year (38 hours).

The lowest total wage fund for main workers in the 1st year (311 thousand rubles). The highest total wage fund for main workers in year 5 (8644.3 thousand rubles).

A characteristic feature of the period of mastering production is the dynamics of technical and economic indicators of production, primarily labor, material and cost costs for the manufacture of products.

There is an excess of labor intensity and cost of products of the initial period compared to the final one.

Bank loan 400 thousand rubles, interest on the loan -5%, (400x0.5=200 thousand rubles) can be paid based on the results of the first two years. (agreement with the bank to repay the loan within 2 years).

This option for mastering the production of a new product should be considered economically feasible.

The profit of the first 2 years will be used to repay the loan and interest on it. In the future, profits can be used to improve the material and technical equipment of the enterprise, develop and introduce innovations.

Literature

1. Fatkhutdinov R.A. Organization of production. Textbook. M.: INFRA-M, 2000.

2. Organization of production at the enterprise. Textbook for technical and economic specialties. Edited by O.G. Turovets and B.Yu. Serbinovsky. Publishing house CENTER-MART, 2002.

3. Organization and planning of mechanical engineering production. Textbook. Edited by Yu.V. Skvortsova, L.A. Nekrasova. M.: “Higher School”, 2003.

4. G.A. Kotekin, L.M. Tit. Organization of production. Tutorial. Minsk: I.P. "Ecoperspective", 1998.

5. L.A. Glagoleva Workshop on the course of organization, planning and management of an enterprise in the mechanical engineering industry. Tutorial. M.: Higher School, 1981.

Topic: “Organization of development of production of new products”

OBSESSION

Introduction

Development of production

1 Characteristics of the production development process

2 Organization of the transition to the production of new products

Dynamics of technical and economic indicators and planning of production costs during the period of product development

Calculation of technical and economic indicators for the development of new products using a specific example

Conclusion

Bibliography

Introduction

A market economy is characterized by competition between enterprises, which determines the renewal of production. Improving the economic activity of industrial enterprises presupposes the need to develop new methods, forms and mechanisms for organizing the creation and development of new competitive products, designed to ensure a predominant position for enterprises in the domestic and foreign markets. Modern approaches to the creation and development of new competitive products are quite knowledge-intensive and require a huge amount of costs. But on the other hand, it is the development of new products that allows enterprises to survive in the current conditions of fierce competition.

The purpose of this course work is to theoretically substantiate the organization of the creation and development of new competitive products at the enterprise and to develop organizational, technical and economic methods that ensure the effective implementation of the enterprise’s readiness to produce new products, taking into account adaptation to changes in the external environment.

Achieving this goal involves setting and solving the following tasks:

Analysis of technical and economic indicators of an enterprise mastering the production of new products Calculation of the duration of the period of mastering the production of a new product Calculation of labor intensity Calculation of the quantitative output of products in each year of the development period

Study of the enterprise's behavior strategy in the market, taking into account the influence of external factors on the enterprise's activities. Comparison of the maximum possible annual production with the expected sales volume; Using the elasticity coefficient, the maximum possible balance of demand and supply of new products; Calculation of the cost of production, revenue and profit of the enterprise from the production and sale of products, the required number and wage fund of the main workers; Comparison of the proposed enterprise behavior strategy with the strategies of “delayed implementation”, “accelerated development” and “pessimistic expectations”.

Assessment of the economic feasibility of the planned process of mastering the production of new products, including assessment of the development process as an investment project from the point of view of profitability and profitability for the enterprise

The object of the study is the organization of the enterprise’s activities to create and develop new products based on the data provided.

1. Development of production

1 Characteristics of the production development process

Mastering production is the initial period of product manufacturing, beginning with the release of the first products and ending with the achievement of design technical and economic indicators (design output of products per unit of time, design labor intensity, design cost). This period is typical for serial and mass production, where the product range is stable for a certain time. The duration of this period can vary, from several weeks to several years.

In single-unit production, there is practically no development period, since the updating of the product range is associated with the release of each new single product or small batch.

Features of the development period:

(1) a significant number of design and technological changes, which require not only adjustments to technical documentation, but also changes to already mastered technological operations, technological equipment, and sometimes processes as a whole;

(2) the need for workers to acquire professional skills and develop rational labor practices in changed production and technical conditions;

(3) the achieved level of preparedness of the enterprise for the development of new products.

The above-mentioned features of the development period ultimately manifest themselves in the technical and economic indicators of the enterprise: the duration of this period and the pronounced dynamism of production costs - labor intensity, material intensity, cost.

1.2 Organization of the transition to the release of new products

There are three main methods of transition to the release of new products:

Consistent;

Parallel;

Parallel-serial.

Sequential transition method - production of new products begins after the complete cessation of production of discontinued products.

There are 2 variants of this method: (a) discontinuous-sequential and (b) continuous-sequential.

(a) Discontinuous-sequential option: after the cessation of production of the old product 1, work on the redevelopment and installation of technological equipment and vehicles is carried out in the same production areas (within T), and upon their completion, the development of production of the new product 2 begins (Fig. 1.1.1).

T is the minimum value of a production stop, during which there is no production of both product 1 and product 2.

Rice. 1.2.1

Advantages: the simplest transition option in organizational and technological terms.

Disadvantages: large losses in total output. During time T, although there is no production, costs arise (specific conditionally fixed costs), which will be charged to the cost of the product being mastered.

(b) Continuous-sequential option - the production of the product being mastered begins immediately after the cessation of production of the product being discontinued, i.e. T = 0.

Conditions: (1) a high degree of completion of work on the technical and technological process of a new product is required before the start of its development (80% of technological processes, up to 95% of installed equipment);

(2) - for mass production:

(a) the availability of reserve (or additional) production space to prepare for the release of new products or

(b) a high level of unification of new and old products (then it is possible to do without significant use of reserve (additional) space);

for mass production:

with a high level of typification of the applied technological processes and technological equipment.

The parallel transition method is the gradual replacement of discontinued products with newly introduced ones. Simultaneously with the reduction in production volumes of the old model, there is an increase in the output of new products (T is the value of the combination time period).

Advantages: significant reduction (and in some cases, complete elimination) of losses in the total output of products when developing a new product (Fig. 1.1.2).

(a) line 3 - the total output of products (discontinued and mastered) remains unchanged, in any case, it does not decrease.

Conditions: (1) additional production workers due to the higher labor intensity of the product being mastered compared to the one being discontinued;

(2) increasing the production capacity of the enterprise;

in the absence of these two conditions - option (b), in which the total output decreases slightly during the development of a new product. But a decrease in total output can be avoided altogether with a high level of unification of the products being replaced and mastered;

(c) parallel-stage-by-stage (non-stop) option - the process of updating manufactured products is carried out in several stages, during which the production of so-called hybrid or transitional models is mastered. The transitional model differs from the previous model in the design of individual components, assemblies, elements and blocks.

At each stage, only individual components of the enterprise’s products are updated.

Advantages: (1) there is no need for a radical reconstruction of the enterprise;

(2) uniform production at each stage;

(3) reduction of costs for production development.

Disadvantages: lengthening of the process of updating manufactured products (hence the premature obsolescence of new products).

The parallel-sequential method is typical for mass production when developing new products that are significantly different in design from the one being removed (Fig. 1.2.3).

Rice. 1.2.3

Conditions: (1) additional capacities are created (sites, workshops) where the development of a new product begins; (2) development of technological processes; (3) qualification training; (4) organizing the release of the first batches of new products.

During the initial period T in parallel:

(1) production of products to be replaced continues;

(2) development of production in additional areas.

After the initial period of Tn - a short-term stop both in the main production and in additional areas for redevelopment of equipment: the equipment of additional areas is transferred to the main production workshops. Upon completion of this work, the release of new products will be organized.

Disadvantages: (1) losses in the total production output during the shutdown of production and at the beginning of the subsequent period of development of a new product in the workshops; (2) additional (reserve) areas are required to organize temporary sites.

Advantages: carrying out the initial stages of development in additional (temporary) areas ensures a high rate of increase in the production of a new product.

It is always necessary to ensure a minimum loss for given conditions. But there is no single recipe: for complex mass-produced products, a parallel-serial transition method may be the best, and for simple ones, with a high degree of unification, even a sequential one.

2. Dynamics of technical and economic indicators and planning of production costs during the period of product development

During the development period, there is a significant reduction in the labor intensity of products. It has been established that the pattern of changes in labor intensity during the development period is described by the equation

The argument “x” can be either a time parameter (duration from the beginning of development) or a natural one (the serial number of the product). In the latter case, the equation will look like:

where Ti is the complexity of manufacturing the i-th product number, n-hour; n is the initial labor intensity of the product, n-hour; is an exponent reflecting the intensity of the reduction in the labor intensity of the product during the development period (0< b < 1).

Using equation (2) allows you to reasonably plan technical and economic indicators during the development period: labor intensity and cost of products, product prices acceptable for the enterprise, expected profit, required number of workers, required wage funds, etc. If, according to the plan for the development of new products chosen by the enterprise, the design labor intensity of manufacturing the product Tosv, the initial labor intensity Tn, as well as the dynamics of reducing labor intensity (value “b”) are justified, equation /2/ will take the form:

(3)

which makes it possible to determine the serial number of the product mastered by production Nosv:

(4)

The production by an enterprise of a product with the serial number Nosv characterizes the end of the development period. However, for planning purposes, it is more convenient to determine the duration of the development period on a time scale (in months, years). This turns out to be possible if the average monthly production of products is planned during the development period Nmonths. Then

(months) = (years) (5)

where tos is the duration of the development period (months, years)

If the development period tsv turns out to be equal to several years, the use of the Nmonth value turns out to be insufficient to reasonably plan the production of products and their labor intensity for individual years of the development period: distortions are inevitable when calculating these values. Let's consider typical cases that differ in the ratio of the average monthly output of products during the development period Nmonth and the projected average monthly output Nmonth.

Case I.

This ratio corresponds to a uniform one, i.e. proportional to the development time, the increase in monthly production of products (Fig. 2.1). Obviously, the total number of products manufactured during the period of development tsv (i.e. Nsv) is equal to the area of ​​the triangle ODL, as well as the area of ​​the rectangle OACL (since BC is the middle line of the triangle ODL). Since the figure OBCL belongs to both triangle ODL and rectangle OACL, therefore, the areas of triangles OAB and BDC are equal to each other. The average monthly output of products for time = t2 - t1 will be equal to the average value of Nmonth1 and Nmonth2, i.e.

(6)

Case 2.

Graphically this case is presented in Fig. 2.2 It corresponds to an uneven increase in monthly output during the development period - slow at the beginning and accelerated at the end of the development period. The area under the OBD curve (i.e., the OBDL figures), like the area of ​​the OKFL rectangle, is equal to the total number of products Noc, i.e. SOBDL = SOKFL. And since the figure OBFL is common to each of these figures, therefore, the areas of the shaded figures OKV and BDF are also equal to each other. The equation of the OB curve is unknown, so we will use a linear approximation: we will replace sections of the OB and BD curve with the corresponding segments. The abscissa of point B (i.e. the value of the segment OE on the t axis) is determined from the equality of the areas of triangles OKB and BDF:

Where

Eventually:

(7)

Knowing the position of point B (i.e., the value of OE), one can reasonably plan changes in the monthly output of products during the development period, and calculate the average monthly output over time t.

Case 3.

Graphically this case is shown in Fig. 2.3. It corresponds to an uneven increase in monthly output over time - intensive at the beginning of the period, slow at the end. The number of products (Nosv) manufactured during the period tsv corresponds to the area under the OBD curve, i.e., the OBDL figure, as well as the area of ​​the OKFL rectangle. Since the figure OBFL is common for them, therefore, the areas of the shaded figures OKV and VDF are equal to each other. Further reasoning is completely similar to case 2; the position of point E on the t axis is determined by the same formula as for case 2 (see formula 7).

Total labor intensity of Tsum products manufactured during the development period:

[n-hour] (8)

Average labor intensity of manufacturing a product during the development period:

[n-hour] (9)

Tsum j and Tav j are determined similarly (respectively, the total and average labor intensity of products manufactured in any jth year of the development period):

[n-hour] (10)

where Nn is the serial number of the product manufactured at the beginning of the j-th year; - the serial number of the product manufactured at the end of the j-th year.

[n-hour] (11)

where Ntotal j is the total number of products manufactured in the jth year.

The determining factor influencing the dynamics of reducing the labor intensity of products during the development period (i.e., the value of “b” in formula 2) is the value of the readiness factor kG, which is calculated as:

(12)

where Kpr is the cost of the active part of fixed assets (technological equipment, tooling, technological transport) necessary to ensure the design output of products;

Kn - the cost of the active part of fixed assets planned for the start of development.

At low values ​​of the readiness factor (kГ = 0.2...0.3), the first products have increased labor intensity and cost, the development period extends over time for many months, or even years. With readiness coefficient values ​​close to unity, it is possible to minimize the duration of the development period and quickly reach the design technical and economic indicators.

Enterprises that manufacture competitive products and have a high reputation among consumers tend to start production with high readiness coefficients. This strategy provides obvious benefits by reducing the development period, but requires significant investment before the start of production. With such a strategy, there is a high degree of economic risk, since sales volume may be lower than potential output, and this leads to losses for the enterprise.

With low values ​​of the readiness coefficient, a smaller amount of capital investment is required at the start of production, there is a greater chance of adapting products to the product market, however, the enterprise may incur losses due to the high level of labor intensity and cost of products; In addition, the development period, which is prolonged over time, may turn out to be commensurate with the period of obsolescence of the product.

Thus, the readiness factor predetermines the amount of possible product output per unit of time (per year, per month, etc.), and, consequently, the ratio of output to the projected sales volume.

The value of the average manufacturing labor intensity Тср calculated using formula (11) allows us to determine the cost per unit of production in any period of time during the development period using the aggregated costing method:

[rub/ed.] (13)

where M is the cost of basic materials and components, rub/ed.; - the cost of the basic salary of the main workers, rub/ed.; ts, kop, kvp - respectively, shop, general production and non-production expenses, %;

The value of Lj in formula (13) is calculated by the formula:

[rub/ed.] (14)

where lhour is the average hourly tariff rate of remuneration for main workers, rubles/hour.

The design cost (the cost of a completed product) is calculated using formulas similar to (13) and (14), only instead of the value of Тср j the value of the design labor intensity Tosv is taken into account.

Enterprise costs for manufacturing products in the jth year:

[rub/year] (15)

where Nyear j is the planned annual production volume in the jth year, pcs/year.

Revenue from product sales in the jth year:

[rub/year] (16)

where Tspl j is the selling price of the product, rubles/issue; pl j is the expected sales volume, editions/year.

Enterprise profit from production and sales of products in the jth year:

[rub/year] (17)

The calculated values ​​of the labor intensity of products make it possible to plan the required number of main workers and wage funds for: any year of the development period.

Required average annual number of main workers in the jth year:

[person/year] (18)

where Fd is the actual annual working time of one worker, hour (you can focus on the value Fd = 1935 hours). c is the average rate of compliance with standards.

Total wage fund for main workers in the jth year:

[rub/year] (19)

3. Calculation of technical and economic indicators for the development of new products using a specific example

Using the theoretical principles discussed above, we will conduct research into the influence of the planned development process on the technical and economic indicators of the enterprise. To do this you need:

Compare the maximum possible annual production with the expected sales volume;

Using the elasticity coefficient, provide for the maximum possible balance of demand and supply of new products;

Assess the economic feasibility of the planned process of mastering the production of new products.

Initial data:

The company plans to organize the production of a new product using its own and borrowed funds.

The new product is expected to be produced within 5 years (tп = 5 years);

Design labor intensity of manufacturing a mastered product Tosv = 120 standard hours;

Average monthly output of established production (design output) Nmonth.osv = 60 items/month;

Capital costs to ensure project output (project capital costs) Kpr = 2 million rubles;

The intensity of the reduction in labor intensity during the development period (exponent “b”) depends on the readiness coefficient kG and is calculated by the formula: b = 0.6-0.5 kG;

Product manufacturing costs:

costs for basic materials and components M = 565 rubles/piece;

average hourly wage rate for main workers lhour = 12 rubles/hour;

additional salary of main workers - 15%;

unified social tax - 26%;

shop indirect costs kc = 150%;

general production costs kon = 30%;

non-production expenses kvp = 5%;

The enterprise's own capital investments at the start of production Ks = 1.60 million rubles;

Possible bank loan for development of product production Kb = 0.10 million rubles;

Loan repayment period tкp = 3 years;

Interest rate for the loan p = 8%/year;

The coefficient of annual increase in the interest rate when the loan repayment period is exceeded ky = 1.5%

Expected project quantity of sales by year of production of the product qnp, pcs/year:

The expected demand for products is presented in table. 3.1:

Table 3.1. Supply and demand forecast, pcs.

Labor intensity of manufacturing the first product (initial labor intensity) Tn = 370 standard hours;

Average monthly production of products for the development period Nмec = 35 pcs/month;

Increase in product cost for each percentage of underutilized capacity kp = 0.3%;

Demand elasticity coefficient ke = 2.0%;

Price change interval - 32%;

Design price of the product Tspr.i = 7.2 thousand rubles.

Let's enter all the initial data into table 3.2:

Table 3.2. Initial data

Initial capital costs:

million rubles

Let's find the availability factor:

The value = 0.85 means that the development period is reduced to a minimum and it will be possible to quickly reach the planned indicators, produce competitive products and thereby make a profit faster and in larger quantities.

We find the degree indicator “b” of the development curve using the formula:

Serial number of the product mastered by production:

ed.

Total labor intensity of products manufactured during the development period

[n-hour]

Maximum possible output of products by year of development period: Nmax. year

of the year

The maximum possible output of products by year of the development period is N max. year

Let's calculate additional points:

a(1.475; 60)(0.6; 35)

y1=ax1+b b=y1-ax1=аx2+b y2=ax2+b=ax2+y1-ax1=a(x2-x1)+y1=(y2-y1)/(x2-x1)=(60-35 )/(1.475 - 0.6)=28.5=y1-ax1=60 - 28.5∙ 1.475 = 18= 28.5 ∙ 1 + 18 = 46.5

Based on the data obtained, we will construct a schedule of average monthly production of products during the development period

Fig. 3.1 Change in the average monthly production of products during the development period (Nmonth = 35 pcs/month)

From the graph (Fig. 3.1) we determine the values ​​of N months required to calculate the average monthly output in each year of the development period. As a result, we establish serial numbers of products for each of these years.

Labor intensity of products by year:

In 1 year, 320 products were produced, that is, from product 1 to 320, then:

[n-hour]

[n-hour]

In year 2, development continued for 6 months, and for the remaining 6 months, the production of 60 products per month with a standard labor intensity Tosv = 120 [n-hour]. In the first 6 months, products from 321 to 622 were produced, so the labor intensity is equal to:

[n-hour]

At 3, 4 and 5 years Tosv = 120 [n-hour]

Error in calculations of the total number of products planned for production during the development period and the total labor intensity of these products:

Comparison of the maximum possible output N max. year and projected sales volume qpr. Formation of a production and sales plan by year (Table 3.4)

Table 3.4. Production and sales plan, pcs.

The planned relationship between supply and demand can be seen on the graph

Rice. 3.2. Supply and Demand Relationship

Possible strategies:

Produce as many products as can be sold, i.e. 300 edition In this case, production output will be less than the maximum possible output by , which will lead to an increase in cost by .

As a result: pl. year1 = 300 ed. pr. 1 = 300 ed.

Tspl.1=7.2 thousand. rub.

Increase in production costs by 1.875%

Reduce the price to a level that would allow increasing sales volume to 320 units. Necessary increase in sales volume. This can be achieved by reducing the price of .

As a result: pl. year1= 320 ed.pr.1= 320 ed.

Cpl.1= 7.2. 1.0335=7.4412 thousand rubles

Possible strategies:

Produce as many products as can be sold, i.e. 450 units. In this case, the output will be less than the maximum possible output by , which will lead to an increase in cost by .

As a result: pl. year2= 450 ed.pr.2= 450 ed.

Tspl.2= 7.2 thousand. rub.

Increase in production costs by 10%.

Reduce the price to a level that would increase sales volume to 680 products. Necessary increase in sales volume. This can be achieved by reducing the price of .

As a result: pl. year2= 680 ed. pr.2= 680 ed.

Cpl.2= 7.2. 1.2555=9.04 thousand rubles

Demand is favorable, exceeding supply by 1.3 times. You can increase the price by ensuring a balance between supply and demand. The acceptable reduction in sales volume is to the level of 720 units, i.e. on

.

As a result: pl. year3= 720 ed.pr.3= 720 ed.

Cpl.3= 7.2. 1.12105=8.07 thousand rubles.

Demand is favorable. The permissible (equilibrium) reduction in sales volume is up to 720 products, i.e.

This will happen when the price increases by .

As a result: pl. year4= 720 ed.pr.4=720 ed.

Tspl.4=7.2. 1.17275=8.44 thousand rubles

Demand is favorable. You can increase the price by ensuring a balance between supply and demand. The acceptable reduction in sales volume is to the level of 720 products, i.e. on

This will happen when the price increases by .

As a result: pl. year2 = 720 ed. pr.2 = 720 ed.

Cpl.2 = 7.2. 1.4 = 10.08 thousand rubles

Planned production and sales program by year:

We will calculate the cost of a unit of production, the cost of annual production, sales revenue, profit by year of production and, based on the data obtained, we will justify the choice of one or another strategy.

Let's find the cost of 1 unit of production:

Thousand rub.

Strategy 1:

Thousand rub.

Thousand rub.

Thousand rub.

Strategy 2:

Thousand rub.

Thousand rub.

Thousand rub.

In this case, strategy 2 is more profitable, since the profit is higher

Strategy 1:

Thousand rub.

Thousand rub.

Thousand rub.

Strategy 2:

Thousand rub.

Thousand rub.

Thousand rub.

In this case, strategy 2 is more profitable, since the profit is higher

5.51 thousand rubles.

Thousand rub.

Thousand rub.

Thousand rub.

Thousand rub.

Thousand rub.

Thousand rub.

thousand roubles.

Thousand rub.

Thousand rub.

Thousand rub.

The obtained data are shown in Table 3.6:

Table 3.6. Economic indicators of the enterprise's activity

If we talk about borrowed funds, then a bank loan (100 thousand rubles) and interest on it (100 thousand rubles H 0.08 = 8 thousand rubles) can be paid based on the results of the first two years of production, because . 100 + 8 = 108 thousand rubles. Although the loan amount was taken for 3 years. From this we can conclude that we do not need to make additional payments for late payments in the amount of 2% of the loan amount.

The average annual number of main workers by year of production is found according to the formula (rounded up) (Table 3.7):

[person/year]

Table 3.7. Labor intensity and average number of workers by year

The wage fund for main workers is calculated using the formula:

[rub/year]

The results are shown in table. 3.8:

Table 3.8. Payroll fund for main workers

The dynamics of the increase in the wage fund is shown in Fig. 3.3:

Rice. 3.3. Dynamics of increase in wage fund

The obtained data are presented in table. 3.9:

Table 3.9. Summary table of results

Thus, the release of new products is economically feasible and profitable, since the production readiness ratio is high (), that is, it was possible to quickly reach the planned output volume. The development period took 17.7 months, which made it possible to receive a significant profit already in the 2nd year, when production had not yet been mastered. With loans taken in the amount of 100 thousand rubles and interest on them (8 thousand rubles), it will be possible to pay off within the planned time frame - 2 years. In years 1 and 2, there is a slight excess of supply over demand. By reducing the price by 3.335% in 1 year, the company remains at a loss, but avoids large losses. But, having also reduced the price by 22.55% in year 2, the company multiplies its capital several times, leaving the unprofitable zone. Due to the steady trend of increasing demand, the company has a good chance of high profits by increasing prices. Even though the elasticity is 2.0, sales volume is stable. This phenomenon may indicate the uniqueness of the products sold or the absence of strong competitors.

In Fig. 3.4 shows trends in changes in cost, revenue and profit over 5 years:

Rice. 3.4. Trends in cost, revenue and profit

In general, there is a tendency to increase revenue and profit due to the development of production and the achievement of standard values. Small downward fluctuations in profits are associated with forecasts of demand fluctuations. But if you initially calculate the options for behavior in the market, you can avoid not only losses, but also get more profit. The diagram (Fig. 3.5) clearly shows that in years 1 and 2, due to the excess of supply over demand, there are 2 options for the enterprise’s behavior in the market, significantly different from each other:

Rice. 3.5. Variants of enterprise behavior in the market

Almost from the 2nd year of production, we have the material and technical capabilities to fully utilize production capacity and produce 720 products, but since demand is growing at a slower pace, we are forced to restrain the growth of production volumes, thereby losing a certain part of the money on equipment downtime, but losses during This is significantly lower than if we were unable to sell all of our products. In year 2 there is a sharp jump in profit, and in year 3 profit falls due to insignificant production costs. But further increase and stability of profit growth can be seen in subsequent years.

Investment strategy analysis.

In economic and financial activities, the process of mastering the production of a new product is often considered as an investment project for making management decisions. Thus, this makes it possible to determine how expedient it is to invest money in this project, and what are the real benefits from mastering the production of new products.

We assume that investments Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of production of the product, that is, 75 thousand rubles each.

PV (1+r)n, where:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV><0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

,

where P is the profit for the project at the i-th step of calculation, - outflows for the project at the i-th step of calculation.

The figure shows that the payback period of the project is about 1.45 years (Fig. 3.7):

, Where

Discount rate at which NPV ><0

(20% < 75% < 80%)

The internal payback ratio is 75%; the discounted payback period is the calculation step from which NPV becomes and remains positive.

Calculation of the discounted payback period of the DPP project:

Table 14

Investments, etc.

Profit t.r.

DPP calculation

55,8-1700=-1644,2

1644,2 -52,08+1610,4=-85,88

85,88-43,14+1066,55=937,53

937,53-36,16+1016,87=1918,24

1918,24-30,14+1322,34=3210,44

The discounted payback period of the project will occur in the 3rd year. You can also calculate a more accurate discounted payback period for the project based on the table data: = 2 + ((2732.75 - 1795.22) / 1066.55) = 2.88 g.

Strategy for increasing the wage fund.

If we talk about the number of personnel and the wage fund, then there is a clear trend towards an increase in the number of personnel, which over the planned period increased from 27 to 45 people, which is explained by an increase in production volumes. Every year the country experiences inflation of around 10%, so wages need to be indexed in order to retain workers. Therefore, measures to increase wages are not only justified, but also economically feasible. Unfortunately, during the first 2 years, the company does not have such an opportunity, because it is necessary to pay off the loan, but from the 3rd year, wages can and should be increased. We will provide for an increase in the wage fund by 10%, starting from the 2nd year of production (Table 3.6):

Rice. 3.6. Dynamics of the wage fund

Rice. 3.7. Profit dynamics

The graphs (Fig. 3.6 and 3.7) clearly show that with a slight decrease in profit (119.23 thousand rubles in years 3, 4 and 5) and you can afford to increase the wage fund from the 3rd year of production, thereby indexing wages pay and create additional incentives for workers. In modern market conditions, complicated by the crisis situation, the loss of a qualified worker becomes fatal. Therefore, it is advisable for an enterprise to consider this strategy as one of the alternatives to its functioning in the market.

We assume that investments Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of production of the product, that is, 75 thousand rubles each.

To determine the value that an investment will have in a few years, use the following formula:

PV (1+r)n, where:

Future value of the investment after n years; - initial investment amount; - discount rate (in this case r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. To do this, use the following formula:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV>0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

=∑(CFn / (1+r)n), where:

Number of periods of income generation; - number of periods of investing funds in the project

Thus, the project is attractive to investors because it allows them to generate income. Let's determine the payback period of the project. To do this, let’s calculate the NPV value for each year:

Initial data for assessing the investment project:

1+ (NPV / (∑IC/)

1 + (3319,14 / (1700/1,2 + 75/1,44+ 75/ 1,728 + 75/2,074 + 75/2,488)) = 1 + (3319,14 / 1578,38) = 2,1>

The figure shows that the payback period of the project is about 1.3 years (Fig. 3.8):

Internal rate of return (profit, internal payback ratio - IRR) - the rate of return generated by an investment. This is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or this is the discount rate at which the discounted income from the project is equal to investment costs. The internal rate of return determines the maximum acceptable discount rate at which funds can be invested without any losses for the owner.

R, at which NPV = f(r) = 0

Let's determine IRR using the following formula:

, Where

Discount rate at which NPV >0, r2 - discount rate at which NPV<0

(20% < 74% < 80%)

Internal payback rate is 74%

We calculate the discounted payback period of the project (DPP):

In addition, there are the following strategies for the enterprise’s behavior in the market:

Let's look at these strategies and compare them in terms of profitability with the proposed strategy.

“Delayed implementation” strategy

This strategy assumes that if: max year j > qpr j , and N max year j+1< qпр j+1, то предприятие планирует производство продукции в j-м году больше, чем ожидаемый объем продаж в j-м году. Продукция, не реализованная в j-м году, реализуется в (j+1) году, но по пониженной цене (на 10-15%).

Let's consider the predicted situation on the market (Table 3.11):

Table 3.11. Production and sales plan, pcs.

This strategy is applicable because supply exceeds demand in years 1 and 2. Excess production will be stored in a warehouse, which will increase costs, but we can say what will happen in 3, 4 and 5 years. The demand for products will increase and we will be able to sell stored products in the warehouse and thereby justify the costs with profit. We will apply this strategy from the 2nd year of release.

This strategy is applicable for years 3 and 4, since supply exceeds demand. The reserves of 230 formed in year 2 can be successfully sold in years 3 and 4 with a 10% discount. Storage stocks account for 30% of the price.

PV (1+r)n, where: - future value of investment in n years; - initial investment amount; - discount rate (in this case r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. To do this, use the following formula:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV>0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

2113,03-75=2038,03

In this case, as can be clearly seen from the table, NPV is positive and equals 3319.14; and the payback period is achieved in 2 years.

Let's calculate the return on investment index.

1+ (NPV / (∑IC/)

1 + (4060.31 / (1700/1.2 + 75/1.44+ 75/1.728 + 75/2.074 + 75/2.488)) = 1 + (4060.31 / 1578.38) = 3.57> 1, therefore the project is profitable.

The figure shows that the payback period of the project is about 1.3 years (Fig. 3.9):

Internal rate of return (profit, internal payback ratio - IRR) - the rate of return generated by an investment. This is the rate of return (barrier rate, discount rate) at which the net present value of the investment is zero, or this is the discount rate at which the discounted income from the project is equal to investment costs. The internal rate of return determines the maximum acceptable discount rate at which funds can be invested without any losses for the owner.

R, at which NPV = f(r) = 0

Let's determine IRR using the following formula:

, Where

Discount rate at which NPV >0, r2 - discount rate at which NPV<0

The discounted payback period of the project will occur in the 3rd year. You can also calculate a more accurate discounted payback period for the project based on the table data: = 2 + ((2663.75 - 1795.22) / 997.55) = 2.87 g.

Thus, the project will fully pay off in 2.87 years.

“Accelerated development” strategy

This strategy assumes that 50% of the profit planned for distribution in the jth year is directed to the development of production in the (j+1)th and subsequent years, which leads to a more intensive reduction in labor intensity and a shorter development period. In this case, this strategy is ineffective, since the development period is short, there is no change in labor intensity, which does not lead to a reduction in the development period.

“Pessimistic expectations” strategy

With this strategy, an increase in sales in year j (using the elasticity of demand) leads to a decrease in sales in year (j+1).

The elasticity coefficient shows by what percentage the quantity supplied will change if the price changes by 1%. Based on the value of the elasticity coefficient, one can judge the degree of elasticity of supply:

if E >1, supply is elastic;

if E<1, предложение является не эластичным;

if E = 0, supply is perfectly elastic;

if E = ∞, supply is perfectly elastic;

if E =1, supply is characterized by unit elasticity.

The demand elasticity coefficient Ke = 2%, that is, with an increase (decrease) in the price of a product by 1%, the expected sales volume will correspondingly decrease (increase) by 2%.

In economic and financial activities, the process of mastering the production of a new product is often considered as an investment project for making management decisions. Thus, this makes it possible to determine how expedient it is to invest money in this project, and what are the real benefits from mastering the production of new products. We assume that investments Kn = 1.7 million rubles. arrive at the beginning of the first year of production, and the rest (Kpr - Kn) = 0.3 million rubles. in equal shares at the beginning of the 2nd, 3rd, 4th and 5th year of production of the product, that is, 75 thousand rubles each.

Table 3.14. Initial data for evaluating an investment project

To determine the value that an investment will have in a few years, use the following formula:

PV (1+r)n, where:

Future value of the investment after n years; - initial investment amount; - discount rate (in this case r = 20%)

The discounting method is a study of cash flow in the opposite direction - from the future to the current point in time. To do this, use the following formula:

FV / (1+r)n

The NPV indicator allows you to evaluate the effectiveness of investments. It shows an investor's net gains or net losses from putting money into a project compared to keeping the money in a bank. If NPV>0, then the project will bring more income than with alternative capital allocation. If NPV<0, то проект имеет доходность ниже рыночной, и поэтому деньги выгоднее разместить в банке. Если NPV=0, то проект не является ни прибыльным, ни убыточным.

In cases where money is invested in a project not once, but in parts over several years, the following formula is used to calculate NPV:

NPV=∑(CFn / (1+r)n) - ∑(I0), where:

n - number of periods of income generation; - number of periods of investing funds in the project = 2000 = 3072 thousand. rub.

Thus, the project is attractive to investors because it allows them to generate income. Let's determine the payback period of the project. To do this, let’s calculate the NPV value for each year:

Let's put all the values ​​in a table:

5072/(2000/1.2)=3.04 > 1 means the project is profitable.

The figure shows that the payback period of the project is about 1.4 years and starting from the 2nd year the profit will fall, but starting from the 4th year the profit increases (Fig. 3.9.):

Rice. 3.9. NPV dynamics by year

Conclusion

In this course work, an analysis of the technical and economic indicators of the enterprise’s mastery of the production of new products was carried out. In particular, the duration of the period of mastering the production of a new product, the labor intensity and volume of production of products in each year of the development period were calculated. All this data was compared with the expected sales volume and, on the basis of this, a strategy for the enterprise’s behavior in the market was developed, taking into account the influence of external factors, in order to obtain the maximum possible profit and repay the loans taken on time.

Based on the data obtained, the cost of production, revenue and profit of the enterprise from the production and sale of products, the required number and wage fund of the main workers were calculated, and a possible favorable increase in the wage fund of workers was provided for in order to motivate staff. The dynamics of these indicators are displayed graphically, which allows you to clearly assess the results of the enterprise’s activities, as well as the dynamics of strategically important performance indicators.

In addition, the proposed strategy was compared with other possible strategies for the enterprise’s behavior in the market, including the strategies of “delayed implementation,” “accelerated development,” and “pessimistic expectations.”

Thus, based on the analysis of technical and economic indicators, it was revealed that the process of mastering the production of new products is beneficial for the enterprise, allows it to make an annual profit and strengthen the competitive position of the enterprise in the market.

Organization of design preparation for production.

Research works.

System for creating and developing new products.

PLAN

TOPIC 5. ORGANIZATION, PLANNING AND MANAGEMENT OF TECHNOLOGICAL PREPARATION OF PRODUCTION

Process strategy focused on contact with the buyer. Customer contact is an important variable in a production system. In a process that is directly designed for the customer, the individual customer's expectations of the results of the production process are not met. Activities in the service sector are a good example of this. In restaurants, medical institutions, and law offices, there is as much interaction with the client as possible to ensure the process runs quickly and smoothly. Many processes can be performed in a manner unique to the buyer.

SERVICE PROCESS STRATEGIES

There are two types of strategies that can be used in service processes:

1) strategies that are specific to manufacturing processes - strategies that focus on processes, products and repetitive processes. But these strategies are used extremely rarely - about 5%. This is due to the use of low levels of equipment, which occurs partly because power is rated for peak loads or because equipment is purchased as needed. Another reason is poor planning (due to the great effort required to forecast demand in the service industry) and, as a result, imbalance in the use of equipment;

4. Organization of technological preparation of production.

5. Organizational preparation of production.

6. Methods for planning technical preparation of production.

The main factor in increasing the efficiency of social production at the present stage is scientific and technological progress (STP). Based on the development of science and the implementation of its achievements, scientific and technical progress in the material and production sphere is manifested in the improvement of tools, objects of labor and the labor process itself in order to rationalize ways to meet the needs of society.

As production develops, not only methods and means of labor are continuously developed and improved, but also the manufacturer himself, and his role in the production process changes. The need for intensive development and restoration of all elements of modern production determines the use of such methods and means of labor that make it possible to obtain high-quality labor products with the most economical consumption of material and labor resources. It is from these positions that the characteristic features of the development of modern production and the strengthening of its ties with science should be considered.

Achievements of science are realized as a result of the processes of creation and development of new products (sun). These processes form the “science-technology-production” cycle.

The process of creating and developing new products is one of the main components of innovation, which is recognized in the world as a leading factor in economic development and increasing its efficiency.

Under the influence of competition, as well as constantly growing social and personal needs, the production process is constantly being improved. This gives rise to the need for a comprehensive solution to problems of a scientific, technical and production nature. The main tasks of developing the country's economy based on the activation of solar processes come down to the following.

In the field of scientific research:

Further development of research on the creation of equipment and technology of the future;

Accelerating the implementation of scientific achievements;

Improving the organization and increasing the quality and efficiency of the work of scientists;

Strengthening the material base of scientific, design and engineering organizations, as well as the development of scientific and experimental units.

In the field of technology development:

Increasing the level of product quality;

Mechanization and automation of all processes;

Widespread use of the opportunity to create and implement reconfigurable technical means that allow you to quickly master the production of new products.

In the field of production improvement:

Increasing the production of a new competitive type of products that meet modern requirements;

Widespread introduction of progressive technological processes, advanced methods of organizing work and production, which increase the competitiveness of enterprises;

Implementation of a set of measures to intensify machine-building production, deepen specialization based on standardization and unification of products, assemblies and parts, typification of technological processes;

Development of specialized production of products for general machine-building applications.

Innovation activity is cyclical in nature and manifests itself in the form of innovation cycles; it is a set of works to create and master the production of new products (new equipment).

At industrial enterprises, the processes of creating and mastering the production of new products form a system of comprehensive production preparation, as an integral part of the production process. Integrated production preparation is a set of interrelated marketing and scientific research, technical, technological and organizational solutions aimed at finding, through research, new opportunities to satisfy consumer needs for specific types of products or providing existing ones with the necessary functional properties, creating new ones, modernizing existing equipment designs, consumer properties goods, technological processes, methods of organizing and managing production, including the stages of operation and disposal of these products, ensuring the competitiveness of new products.

Comprehensive production preparation should be considered from the perspective of a systems approach (Fig. 5.1).

Figure 5.1 – Integrated production preparation system

A systematic approach, due to the interaction of parts or elements that are included in the complex, ensures strengthening of its function aimed at achieving the goal and obtaining the effect.

The system of integrated production preparation (Fig. 5.1) covers certain interrelated stages of the life cycle of a new product: 1) research work (R&D), 2) development work (R&D), 3) design preproduction (DPP) 4) technological preparation production (CCI), 5) organizational preparation of production (OPP), 6) development of a new product in industrial production (OPP).

Concept, stages of industrial development of products

Mastering production is the initial period of industrial production of new products, during which the achievement of the planned design technical and economic indicators is ensured (design output of new products per unit of time and the design labor intensity and cost per unit of production corresponding to this output). Isolating this period is advisable only for conditions of mass and serial types of production, which are characterized by stability in the range of products produced by the enterprise for a certain time; in single production there is practically no development period, since the updating of the nomenclature is associated with the release of each new single product.

During this period, a significant number of design and technological changes occur, which not only require adjustments to the technical documentation, but also changes to already mastered technological operations, technological equipment, and sometimes processes in general. The scope of such changes can be quite significant.

During the period of mastery, many workers, especially those employed in the main workshops of mass production enterprises, have to re-master technological operations, serviced equipment, technological equipment, i.e. acquire professional skills in changing production and technical conditions.

In the process of mastering the production of new types of products, the following stages are distinguished: technical, production and economic development.

Beginning t technical development It is considered that the production unit receives technical documentation and a prototype of the product simultaneously with the task of starting its industrial production, and the end is the achievement of technical design parameters, certain standards or technical conditions.

Production development is carried out in the process of setting up production and is completed in conditions when all production units of the enterprise ensure the fulfillment of established volumes of product output at a given quality and the necessary sustainable production. During the period of production development, bottlenecks are eliminated, workers fully master labor operations, and the load on equipment and labor is stabilized.

Economic development of production of new products assumes the achievement of the main design economic indicators of product production. As a rule, the costs of producing the first products are several times higher than the costs of mass-produced products. Subsequently, there is a sharp reduction in these costs. However, over time, the rate of decline slows down and then becomes insignificant.

Dynamics of production costs during the development of new products

Dynamics of production costs during the development period is determined by a number of factors, including the level of preparedness of the enterprise for the development of new products. This level reflects the degree of completion of various types of work in preparation for production, the ability of the enterprise to ensure the design output of products and can be characterized by a number of indicators. The most significant of them is the readiness ratio of fixed assets. At low values ​​of the readiness factor (0.2....03), the first products have increased labor intensity and cost, the development period extends over time for months, or even years. With coefficient values ​​close to unity, it is possible already at the beginning of the development period to reach a level of production costs close to the design one, and the development period itself can be reduced to a minimum. Enterprises that manufacture competitive products prefer to start production with high readiness coefficients. This strategy provides obvious benefits by reducing the development period, but requires significant investment before production begins. In addition, with such a strategy there is a high degree of economic risk, since the actual sales volume may be lower than the potential output.

The main characteristics of the development process - the duration of this period, the dynamism of costs - largely depend on the degree of preparedness of the enterprise to ensure extensive serial or mass production. With a high degree of readiness of special equipment and accessories for the start of full-scale production, it is possible to significantly reduce the development period and ensure a relatively small excess of the labor intensity of the first industrial products in comparison with the design labor intensity.

Organization of the transition to the production of new products

There are two main forms of transition to the production of new products: with a stop and without stopping production. In each of these forms, sequential, parallel and parallel-serial methods are distinguished.

Sequential transition method characterized by the fact that the production of new products begins after the complete cessation of production of discontinued products.

There are discontinuous-sequential and continuous-sequential versions of this method. In the discontinuous-sequential method, after the production of the old product has ceased, work on redevelopment and installation of technological equipment and vehicles is carried out in the same production areas, and upon completion, the development of production of a new product begins. The duration of these works determines the amount of production shutdown time - D T, during which there is no production as new, since losses in the total output are the highest here. They cannot be compensated for a long time, which does not allow the use of the discontinuous-sequential method in the practice of developing new products.

The continuous-sequential version of the sequential method is characterized by the fact that the production of the mastered product begins immediately after the cessation of production of the product being discontinued, i.e. D T= 0. Although this causes losses in the total output of products, they can be minimized due to the high rate of increase in the output of the product being mastered. This requires a high degree of completeness of work on the technological preparation of the production of a new product before the start of its development.

Parallel transition method characterized by the fact that, simultaneously with a reduction in the volume of production of old products, there is an increase in the production of new ones. The length of time it takes to combine the release of discontinued products and newly introduced products may vary. This method is most often used in mechanical engineering, both in mass and batch production.

Its main advantage compared to the sequential method is that it is possible to significantly reduce losses in the total output of products when developing a new product.

At parallel-serial transfer method The enterprise creates additional capacity, where the development of a new product begins. Technological processes are being developed, personnel are being trained, and the first batches of new products are being produced. During this initial period of development, the main production continues to produce products to be replaced. After the completion of the initial development period, there is a short-term stop both in the main production and in the additional areas, during which the equipment is redesigned: the equipment of the additional areas is transferred to the main production workshops. Upon completion of these works, the production of new products is organized in the main production.

3. Organization and planning of production

3.2. Planning and organizing the cycle of creation and development of new products and technologies

3.2.1. The essence and content of the cycle of creation and development of new products

In the conditions of competition between goods and economic units inherent in a market economy, enterprises, especially high-tech ones, update their products and improve the methods of their production. This type of activity has stood out organizationally and is called the cycle of creation and development of new products - SONT. It is often called the “science-production” cycle.

The SONT system is based on the following fundamental principles:

1. Complexity- this is the need to carry out work on the preparation of production according to a single plan, covering all processes - from scientific research to the industrial development of new products.

2. Specialization- this is a requirement to assign to each division of the enterprise such types of activities for the creation and development of new equipment that meet the specifics and capabilities of these divisions.

3. Integration- this is a set of conditions that ensure the achievement of a single and common goal as a result of the activities of a certain number of specialized units and performers.

4. Principle completeness of documentation and product components requires the simultaneous completion of a set of works to the point where their further continuation is possible only if a complete set of documentation or component parts of the products is available.

5. Continuity– this is a requirement to eliminate irrational interruptions in the time of work of the SONT cycle.

6. Proportionality b is considered as a requirement to use the production capabilities of all departments involved in production preparation with the same intensity.

7. Parallelism is expressed in the combination in time of various phases, stages, and work.

8. Straightness- this is the shortest route for the movement of technical documentation and the shortest path traversed by a new product at all stages of its development and mastery.

Management of the SONT cycle is aimed at high-quality and timely completion of all work in order to get ahead of competitors and attract consumers with new products with more advanced properties and a lower price. The duration of the cycle is determined by the duration of the stages and phases that make up the SONT system, as well as the degree (coefficient) of parallelism in their implementation.

The main objectives of organizing and planning SONT processes in order to improve the quality of work and reduce cycle time are:

1) reducing to a minimum the number of changes made after transferring the results from the previous stage (stage) to the subsequent one;

2) determining the rational degree of parallelism of work, phases, stages and stages of the cycle;

3) ensuring a minimum of time spent when performing work: a minimum of losses when transferring the results of work from the previous stage to the next.

The solution to the first problem is achieved mainly by engineering and technical methods that ensure the quality of development and implementation of the stages of work of the SONT system. As a result, the number of reworks is reduced, as well as cases of repeating stages that have already been completed, i.e., the labor intensity of the work is reduced, and, consequently, the costs of their implementation are reduced.

The second problem is solved by planning and coordination methods. Rational combination of stages and stages of work of the SONT system (parallel-sequential or parallel method of performing phases, stages, steps and work) leads to a reduction in the cycle, but not the labor intensity of the processes.

When solving the third problem, organizational methods are used that influence the duration of the SONT cycle by reducing the labor intensity of the cycle stages and changing the nature and timing of their implementation. Therefore, organizational methods lead to a double economic effect:

1) reducing costs for the implementation of stages and phases of the SONT system;

2) obtaining economic benefits from shortening the SONT cycle (additional quantity of products and/or additional quality obtained as a result of shortening the cycle of preparation and development of production, without additional costs for maintaining equipment, as well as without a significant increase in semi-fixed costs).

The creation and development of new products (equipment, technology) that meet modern requirements is a complex task and requires more and more new knowledge and methods of their materialization. Therefore, the organization of the SONT cycle is the creation of conditions for the rational interaction of scientific research, the materialization of new knowledge in the form of new samples of products, equipment and technology, as well as for their replication in the volumes required by consumers and customers. The stages of the SONT cycle include the following work packages (Fig. 3.1):

1) scientific research work (R&D);

2) development work (R&D);

3) market testing of products (test marketing);

4) design preparation for the production of new products (PP);

5) technological preparation for the production of new products (TPP);

6) organizational preparation for the production of new products (OPP);

7) mastering the release of new products (OVNP) - testing a new product in pilot production (PPP) and mastering a new product in industrial production (OSP).

Stages 1 and 2 are often combined and carried out by one contractor and are called research and development work (R&D), stages 1 - 2 are often called scientific preparation for the production of new products, and 4 - 7 - technical preparation for the production of new products (TP) .

The first two stages cover work that, in its content, is not directly related to production. They are often carried out in industry, university research institutes, design bureaus and other specialized organizations and are the first stage of the SONT system.

Rice. 3.1. Structure of the SONT system

R&D – scientific research work; R&D – experimental design work; KPP – design preparation for production; TPP – technological preparation of production; OPP – organizational preparation of production; OOP – testing in pilot production; OSB – development of new products in industrial production; FSA – functional-cost analysis.

The next four stages constitute the second stage of the SONT system. They provide technical preparation for production (TP) and are carried out by design organizations or technical departments (chief designer and chief technologist) of the manufacturer of new products.

The seventh stage directly creates the conditions for the industrial production of a new product.

Conventionally, the stages of creating a new product, including R&D, R&D, CPP and partially TPP, belong to the initial phase of the SONT cycle, and partly the TPP stage and the remaining stages of OPP, OOP and OSP belong to the final phase. All work of the SONT cycle and, above all, the stages of the initial phase require extensive information support, that is, appropriate information preparation, as well as economic elaboration. The latter is performed at each stage of the cycle with varying degrees of depth, depending on how much this stage affects the efficiency of manufacturing a new product.

The stages of the final phase should in no case be divorced from the initial ones. Close linkage of all stages and phases makes it possible to combine into one system all departments performing work on the creation and development of production of a new product.

By studying the work on the creation and development of new technology as a system, one can purposefully strive to optimize it according to one or another selected criterion. Connecting research and development work to the technical preparation system greatly complicates the task of managing and coordinating the CONT system, and at the same time, with well-organized management and clear coordination of all stages, the CONT process makes achieving the final goal many times easier. At the same time, the costs of development and transition to the production of new products are reduced.

The general picture of changes in costs at the stages of creating and mastering the production of new equipment is shown in Fig. 3.2, which shows the nature of the increase in costs associated with technical training (graph section O.D.), as well as the nature of reducing the cost of the product at the stage of mastering production (section CF or DE).

Rice. 3.2. Increase in costs and changes in the cost of new products during the SONT cycle

─ initial cost of the product;

T ─ time for preparation of production and development of new products.

Checkpoint costs are constantly rising to the point A, then there is a more intensive increase in costs associated with large volumes of work at the stage of the Chamber of Commerce and Industry. Total expenses for checkpoints and checkpoints ( TOCheckpoint + Chamber of Commerce and Industry) for one product are shown at point B. OPP requires an even greater increase in costs in connection with the material support of new production, the purchase of special and other technological equipment, the redevelopment of workshops and areas, and the organization of transport systems. Completion of a stage at a point D characterized by the total costs of technical training ( TOTP), including the cost of producing a prototype.

In the case of complete and high-quality implementation of technical training, especially organizational training, mastery begins at the point D with a relatively low initial cost (). The cost decreases along a flat development curve (absorption coefficient To os), and planned cost (point E) is achieved relatively quickly. The development period is proportional to the segment DE. The number of the product at which development conditionally ends at the point E –Ne.

If pre-production is not properly organized and planned, there will be a premature start to development (at the point WITH), when the preparation has not yet been fully completed, the equipment and special equipment are partially ready, and the checkpoint and checkpoint stages are not performed well enough, which leads to periodic introduction of the necessary design and technological changes into the drawings, process maps and other documentation. As a result, the initial cost is higher than. In addition, there is an abrupt increase in cost, corresponding to the moments of making design and technological changes. The learning curve is characterized by the line TO 'OS. The planned cost in this case is not achieved at the point E, and at the point F. The development period is extended, it is proportional to the segment CF. In addition, as can be seen from Fig. 3.2, cost of production development throughout the entire segment CF was significantly higher than the cost of product development over the period of time DE. The amount of additional costs that occur during development is shown in Fig. 3.2 by shading.

Accelerating technical progress and improving the quality of design and technological documentation ensures a reduction in the initial cost and a shortening of the development cycle of new products, which significantly increases the efficiency of production and operation of new products.

This may be of interest (selected paragraphs):
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